No TFN or ABN quoted? When 47% withholding applies

These are two different withholding rules that happen to use the same 47% rate in common cases. For an employee, the 47% no-TFN rate described here is the Australian-resident treatment; foreign-resident and exemption/application-period rules differ. For a supplier, no-ABN withholding has thresholds and exceptions.

Two situations, one rate

• ·Australian-resident employees with no TFN. Scale 4 ignores cents in the earnings, applies 47%, then ignores cents in the withholding result. It applies only after checking the declaration facts, TFN exemptions and permitted TFN application period. A foreign resident without a TFN uses 45%, not 47%.
• ·Suppliers with no ABN quoted. The no-ABN rule can require 47% of the total payment including GST. The $75-or-less test excludes GST, and a valid exception or Statement by a supplier may change the outcome.

Reduce missing-detail cases

Collect the tax details before preparing payment, not after. For employees, obtain the applicable declaration. For contractors, obtain the ABN on the invoice and validate it through the appropriate source. Do not lock a batch with missing tax details unless the actual facts and current method support the withholding treatment you record.

How Screenpay handles it

A stored missing TFN makes Screenpay suggest the supported Australian-resident Scale 4 mode, which follows the two whole-dollar truncations and appears as its own cited line. Missing-ABN facts instead route to a manual amount: Screenpay does not automate no-ABN withholding until every threshold, exception and GST-inclusive payment-base predicate is represented. Obtain the exact result from the current ATO method, payroll system or a registered agent and retain that source. For the wider picture, see the cast and crew payment guide.

Guide reviewed 7 August 2026. Primary sources reviewed: Taxation Administration (Withholding Schedules) Instrument 2026, Schedule 1 Scale 4; ATO TR 2002/9 paragraphs 126–134 for the no-ABN GST and threshold examples. The review date is not a guarantee that every applicable rule is current. Confirm treatment with a registered tax agent. See the other guides.